Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
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